1986 (3) TMI 11

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..... 1984, confirmed by the Metropolitan Sessions judge, Hyderabad. The facts arising in this petition may be briefly stated : For the assessment year 1980-81, the petitioner filed the return under the Income-tax Act admitting a total income of Rs. 15,481. On scrutiny of the books of account, the Income-tax Officer, Nalgonda, found that in collusion with the second accused, he had introduced fictiti .....

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..... not subsist in view of the setting aside of the order of the Income-tax Officer. This order was dismissed by the special judge and on revision the Metropolitan Sessions judge confirmed the same. Learned counsel for the petitioner, Sri N. Bhaskar Rao, contends that the assessment order in respect of which the prosecution was launched is not subsisting as it was set aside and, therefore, the prosec .....

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